RCM IS NOW ACTIVE OR NOT PLEASE REPLY IF YES KINDLY SHARE NOTIFICATION
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REVENGE CHARGE MECHANISM
Replies (6)
Yes RCM is active
Yes rcm is very much applicable. Refer section 9(3) of cgst act and 5(3) of igst act along with notifications
RCM 9(4)
Yes active
Yes RCM is applicable section 9 (3) and (5)
9(4) is active, but requirement to pay RCM on purchase from unregistered persons is presently applicable only to real estate sector and not applicable to all registered assessees. It was removed from 13th October 2017 and has not been functional since (other than for real estate).
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